Essays about: "advanced pricing agreement"

Found 2 essays containing the words advanced pricing agreement.

1. 1. Advanced Pricing Arrangements : Development of the Swedish legislation

   University essay from IHH, Rättsvetenskap

   Author : Axel Wedin; [2012]
   Keywords : Advanced Pricing Arrangements; Transfer Pricing; Tax Law; prissättningsbesked; internprissättning; skatterätt;

   Abstract : In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. READ MORE

3. 2. The Ambiguity of Predatory pricing: Strategy as a Clarifier

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Richard Lindberg; [2004]
   Keywords : Predatory pricing; cross-subsidization; competition; strategy; industry analysis; cost measures; Management of enterprises; Företagsledning; management; Business and Economics;

   Abstract : Ever since the phenomenon of predatory pricing came under the antitrust radar in the Standard Oil case it has spurred debate, which was accentuated after McGee’s seminal article in 1958 where he reexamined the Standard Oil case and claimed that no predatory pricing had taken place. He was supported by a number of scholars (the Chicago school) and legal commentators who stated that predatory pricing was an irrational strategy and therefore its existence was questioned. READ MORE